TaxTMI 
TaxTMI 
2025 (5) TMI 1429
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....i or a Writ in the nature of Certiorari or any other appropriate Writ or order or direction under Article 226 of the Constitution of India quashing the impugned show cause notice bearing no. DCCT (Audit-2.9)/GST/ADJ/2023-24 dated 26.09.2023 issued by the Respondent No. 4 in Form GST DRC-01 enclosed at Annexure-A demanding input tax credit availed by the Petitioner along with interest under Section 50(1) and 50(3) of the CGST/KGST Act, 2017; b) Issue a writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ or order or direction under Article 226 of the Constitution of India quashing the impugned show cause notice bearing No. GEXCOM/AE/INV/GST/5665/2022-AE-IV (BW) dated 27.09.2023 issued by the Respondent No....
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....Input Tax Credit in favour of the petitioner for the period from July 2017 - October 2022 is also illegal and arbitrary in the light of the Circular No. 211/5/2024-GST dated 26.06.2024, which has been relied upon by this Court in the aforesaid judgment. It is therefore submitted that the impugned Show Cause Notice at Annexure A1 deserve to be quashed to the extent of denial of Input Tax Credit in favour of the petitioner and the matter remitted back to respondent No. 3 for reconsideration afresh in accordance with law. 5. It is also submitted that the valuation for the purpose of payment of taxes plus interest is covered by Circular No.210/4/2024-GST dated 26.06.2024 and the decision of the Delhi High Court in the case of Thales India Priv....
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....will clearly indicate that prior to the State GST Authorities issuing the impugned Show Cause Notices at Annexures - A, A1, A2 is concerned, the Central GST Authorities had already initiated proceedings as against the petitioner and consequently, in the light of Section 6 (2) (b) of the KGST Act, 2017 which contemplates a complete bar / embargo on the State GST Authorities to initiate proceedings in a situation where the Central GST Authorities had already initiated proceedings as against the petitioner in respect of the same subject matter. I am of the considered view that the impugned Show Cause Notices at Annexures - A, A1 and A2 are clearly illegal, arbitrary and without jurisdiction or authority of law and contrary to the aforesaid sta....